Announcement
Communiqué 535: e-invoice and e-waybill revenue thresholds lowered
Communiqué No. 535 lowered the e-invoice gross sales threshold to TL 3 million from 2022 and widened the e-archive invoice and e-waybill scope.
The Revenue Administration’s Tax Procedure Law General Communiqué Serial No. 535 was published in Official Gazette No. 31727 on 22 January 2022 and amends Communiqué No. 509.
The general e-invoice gross sales threshold is TL 5 million for 2018-2020, TL 4 million for 2021 and TL 3 million from 2022. For online sellers and intermediary service providers, and taxpayers in certain sectors, the threshold is TL 500,000 from 2022; hotels were also brought into scope. For e-waybill, the gross sales threshold is TL 10 million from 2021. The other mandatory e-archive invoice amount was lowered from TL 30,000 to TL 5,000.
The transition period for taxpayers meeting the 2020 and 2021 thresholds ends on 1 July 2022. The e-archive amount provision applies from 1 March 2022; the other articles took effect on publication. For newly covered companies, SAP invoice and delivery note outputs need to be prepared accordingly.
For more information: Tax Procedure Law General Communiqué (Serial No: 535), Official Gazette 31727
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